20251001Tariff Advice No. IPC-TAE-25-01.pdf

-0IQAHO POWER.
RECEIVED
GRANT T. ANDERSON OCTOBER 1, 2025
Pricing and Tariff Manager IDAHO PUBLIC
ganderson(a)idahopower.com UTILITIES COMMISSION
October 1, 2025
VIA ELECTRONIC FILING
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8,
Suite 201-A (83714)
PO Box 83720
Boise, Idaho 83720-0074
Re: Tariff Advice No. IPC-TAE-25-01
Kilowatt-hour Tax — Schedule 97
Dear Commission Secretary:
Enclosed for electronic filing please find Idaho Power Company's ("Idaho Power")
Original Sheet No. 97-1 establishing Schedule 97, Kilowatt-Hour Tax ("Schedule 97").
The proposed Schedule 97 implements the State of Idaho kilowatt-hour ("kWh") tax to
be billed as a separate line item to customers pursuant to Idaho Code § 63-3502B (7),
enacted by House Bill 329 and effective January 1, 2026. In accordance with Idaho Code
§ 63-3502C, electricity used for irrigation or drainage purposes will receive a rebate equal
to the kWh tax assessed on such usage.
This filing seeks approval of the tariff sheet only; the kWh tax is set by statute.
Idaho Power requests approval of Schedule 97 as compliant with Idaho Code § 63-
3502B and § 63-3502C. Idaho Power respectfully requests approval of Schedule 97 with
an effective date of January 1, 2026.
If you have any questions regarding this tariff advice, please contact Senior
Regulatory Analyst Ashley Herrera at 208-388-2656 or aherrera(0-idahopower.com.
Sincerely,
/ 4��1i
rant T. Anderson
GA:sg
Enclosures
P.O.Box 70(83707)
1221 W.Idaho St.
Boise,ID 83702

Idaho Power Company
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 97-1
SCHEDULE 97
KILOWATT-HOUR TAX
PURPOSE
The purpose of this schedule is to set forth the kilowatt-hour("kWh")tax imposed on the Company
by the State of Idaho and billed separately to Customers pursuant to Idaho Code § 63-3502B.
APPLICABILITY
This schedule is applicable to all bills for Electric Service calculated under the Company's
schedules and special contracts in the Company's service area within the State of Idaho as provided in
Rule C of this Tariff.
CHARGE
The kWh tax rate of 0.0923 cents per kWh will be applied to every kWh sold by the Company for
Electric Service provided under the Company's schedules. The charge will be separately stated on the
Customer's regular bill. Any Customer taking retail electric service under Schedule 24 is subject to a
rebate equal to the kWh tax pursuant to Idaho Code § 63-3502C.
IDAHO Issued by IDAHO POWER COMPANY
Issued — October 1, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2026 1221 West Idaho Street, Boise, Idaho
Advice No. 25-01